COMMISSIONER OF INCOME TAX-I JALANDHAR vs. M/S MAX INDIA LIMITED

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ITA/190/2013HC Punjab & HaryanaPHHC01105043201306 September 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The reasoning provided is that the outcome of this appeal was contingent upon the decision in Income Tax Appeal No. 186 of 2013, which had already been disposed of by a separate order and judgment of even date. For the reasons stated in that related judgment, the present appeal was dismissed. No specific findings on the merits of the case or the grounds of appeal were recorded, as the decision was procedural, relying on the outcome of another case. No issues were left undecided; the appeal was disposed of based on the precedent set by the related appeal.

What were the facts?

This Indian ITAT judgment concerns Income Tax Appeal No. 190 of 2013 (O&M) for the assessment year 2004-05. The appeal was filed by the Commissioner of Income Tax, Jalandhar-I, against M/s Max India Limited. The High Court of Punjab and Haryana at Chandigarh was hearing the appeal. The appellant's counsel stated that the outcome of this appeal would be determined by the decision in a related appeal, Income Tax Appeal No. 186 of 2013, which had been disposed of by a separate order and judgment of even date.

What were the issues?

The High Court had to decide whether to uphold or overturn the order of the Income Tax Appellate Tribunal concerning the assessment year 2004-05. The specific grounds for appeal are not detailed in this judgment. The appellant, Commissioner of Income Tax, Jalandhar-I, argued that the result of this appeal would follow the result of Income Tax Appeal No. 186 of 2013. The respondent, M/s Max India Limited, did not present any arguments as recorded in this judgment. No specific questions of law were framed or discussed, as the decision was based on a related appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Income Tax Appeal No. 190 of 2013 (O&M)

Date of Decision: 6th September, 2016

Commissioner of Income Tax, Jalandhar-I, Jalandhar …..Appellant versus

M/s Max India Limited

.....Respondent

CORAM:- HON'BLE MR.JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE.

HON’BLE MR. JUSTICE DEEPAK SIBAL, JUDGE.

Present: Mr. Vivek Sethi, Advocate for the appellant

Mr. Ajay Vohra, Senior Advocate with

Mr. Gaurav Jain, Advocate for the respondent

*****

S.J. VAZIFDAR, CHIEF JUSTICE: This appeal is against the order of the Income Tax Appellate Tribunal in respect of the assessment year 2004-05.

Mr. Sethi, learned counsel appearing on behalf of the appellant states that the result in this appeal will follow the result in Income Tax Appeal No. 186 of 2013 Commissioner of Income Tax, Jalandhar-I, Jalandhar v. M/s Max India Limited., which we disposed of by a separate order and judgment of even date.

For the reasons stated therein, this appeal stands dismissed.

(S.J.VAZIFDAR)

CHIEF JUSTICE

(DEEPAK SIBAL) 06.09.2016

JUDGE ‘ravinder’

RAVINDER SHARMA 2016.09.06 17:04 I attest to the accuracy and authenticity of this document

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